92 resultados para Tributação ótima


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The developments in formulating drilling fluids to apply in petroleum fields are based on new technologies and environmental challenges, where the technical performance of a developed drilling fluid is used to produce a minimum environmental impact, showing great economy in costs. It is well known that the potential use of oil-based drilling fluids is limited because these fluids when discharged in the sea do not disperse as much as water-based ones and may form waterproof films in the seabed, having a profound effect on plants and animals living in this environment. The current works have been made in investigating fluids called pseudofluids, which are synthetic ester-based, n-paraffin-based and other fluids formed from inverse emulsion. In this research the principal parameters involved in inverse emulsion process were studied, in laboratory scale, using esters as main component. Others commercial drilling fluids were used as comparative samples, as well as samples from laboratory and field where these drilling fluids are being applied. Concentrations of emulsifier and organophilic clay, which are viscosity donor, were varied to verify the influence of these parameters, in different oil/water ratios (55/45, 60/40, 65/35, 70/30, and 75/25). The salt concentration (NaCl) is an indicative parameter of stability and activity of an esterbased fluid. In this research the salt concentration was varied in 10,000, 20,000, and 50,000 ppm of NaCl. Some rheological properties of the produced fluids were studied, such as: initial gel, plastic viscosity, yield point, and apparent viscosity. Through the obtained rheological measures, the existence of two systems could be verified: fluid and flocculated. It could be noticed that the systems were influenced, directly, by the oil/water ratio and emulsifier, organophilic clay and NaCl concentrations. This study showed the viability to use an ester obtained from a regional vegetable product babaçu coconut oil to obtain an efficient and environmental safe drilling fluid

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Drying of fruit pulps in spouted beds of inert particles has been indicated as a viable technique to produce fruit powders. Most of the processes employed to produce dried fruit pulps and juices, such as Foam Mat, encapsulation by co-crystallization and spray drying utilize adjuvant and additives (such as thickeners, coating materials, emulsifiers, acidulants, flavors and dyes), which is not always desirable. The fruit pulp composition exerts an important effect on the fruit powder production using a spouted bed. In the study by Medeiros (2001) it was concluded that lipids, starch and pectin contents play an important role on the process performance, enhancing the powder production; however, the drying of fruit pulps containing high content of reducing sugars (glucose and fructose) is practically unviable. This work has the objective of expanding the studies on drying of fruit pulps in spouted bed with aid of adjuvant (lipids, starch and pectin) aiming to enhance the dryer performance without jeopardizing the sensorial quality of the product. The optimum composition obtained by Medeiros (2001) was the basis for preparing the mixtures of pulps. The mixture formulations included pulps of mango (Mangifera indica), umbu (Spondias tuberosa) and red mombin (Spondia purpurea) with addition of cornstarch, pectin and lipids. Different products were used as lipids source: olive and Brazil nut oils, coconut milk, heavy milk, powder of palm fat and palm olein. First of all, experiments were conducted to define the best formulation of the fruit pulps mixture. This definition was based on the drying performance obtained for each mixture and on the sensorial characteristics of the dry powder. The mixture formulations were submitted to drying at fixed operating conditions of drying and atomizing air flow rate, load of inert particles, temperature and flow rate of the mixture. The best results were obtained with the compositions having powder of palm fat and palm olein in terms of the drying performance and sensorial analysis. Physical and physicochemical characteristics were determined for the dry powders obtained from the mixtures formulations. Solubility and reconstitution time as well as the properties of the product after reconstitution were also evaluated. According to these analyses, the powder from the mixtures formulations presented similar characteristics and compatible quality to those produced in other types of dryers. Considering that the palm olein is produced in Brazil and that it has been used in the food industry substituting the palm fat powder, further studies on drying performance were conducted with the composition that included the palm olein. A complete factorial design of experiments 23, with three repetitions at the central point was conducted to evaluate the effects of the air temperature, feeding flow rate and intermittence time on the responses related to the process performance (powder collection efficiency, material retained in the bed and angle of repose of the inert particles after the process) and to the product quality (mean moisture content, loss of vitamin C and solubility). Powder production was uniform for the majority of the experiments and the higher efficiency with lower retention in the bed (59.2% and 1.8g, respectively) were obtained for the air temperature of 80°C, mixture feed rate of 5ml/min in intervals of 10 min. The statistical analysis of the results showed that the process variables had individual or combined significant influences on the powder collection efficiency, material retention in the bed, powder moisture content and loss of vitamin C. At the experimental ranges of this work, the angle of repose and solubility were not influenced by the operating variables. From the results of the experimental design, statistical models were obtained for the powder moisture content and loss of vitamin C

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Innovative technologies using surfactant materials have applicability in several industrial fields, including petroleum and gas areas. This study seeks to investigate the use of a surfactant derived from coconut oil (SCO saponified coconut oil) in the recovery process of organic compounds that are present in oily effluents from petroleum industry. For this end, experiments were accomplished in a column of small dimension objectifying to verify the influence of the surfactant SCO in the efficiency of oil removal. This way, they were prepared emulsions with amount it fastens of oil (50, 100, 200 and 400 ppm), being determined the great concentrations of surfactant for each one of them. Some rehearsals were still accomplished with produced water of the industry of the petroleum to compare the result with the one of the emulsions. According to the experiments, it was verified that an increase of the surfactant concentration does not implicate in a greater oil removal. The separation process use gaseous bubbles formed when a gas stream pass a liquid column, when low surfactant concentrations are used, it occurs the coalescence of the dispersed oil droplets and their transport to the top of the column, forming a new continuous phase. Such surfactants lead to a gas-liquid interface saturation, depending on the used surfactant concentration, affecting the flotation process and influencing in the removal capacity of the oily dispersed phase. A porous plate filter, with pore size varying from 40 to 250 mm, was placed at the base of the column to allow a hydrodynamic stable operation. During the experimental procedures, the operating volume of phase liquid was held constant and the rate of air flow varied in each experiment. The resulting experimental of the study hydrodynamic demonstrated what the capturing of the oil was influenced by diameter of the bubbles and air flow. With the increase flow of 300 about to 900 cm3.min-1, occurred an increase in the removal of oil phase of 44% about to 66% and the removal kinetic of oil was defined as a reaction of 1° order

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Recently, global demand for ethanol fuel has expanded very rapidly, and this should further increase in the near future, almost all ethanol fuel is produced by fermentation of sucrose or glucose in Brazil and produced by corn in the USA, but these raw materials will not be enough to satisfy international demand. The aim of this work was studied the ethanol production from cashew apple juice. A commercial strain of Saccharomyces cerevisiae was used for the production of ethanol by fermentation of cashew apple juice. Growth kinetics and ethanol productivity were calculated for batch fermentation with different initial sugar (glucose + fructose) concentration (from 24.4 to 103.1 g.L-1). Maximal ethanol, cell and glycerol concentrations (44.4 g.L-1, 17.17 g.L-1, 6.4 g.L-1, respectively) were obtained when 103.1 g.L-1 of initial sugar concentration were used, respectively. Ethanol yield (YP/S) was calculated as 0.49 g (g glucose + fructose)-1. Pretreatment of cashew apple bagasse (CAB) with dilute sulfuric acid was investigated and evaluated some factors such as sulfuric acid concentration, solid concentration and time of pretreatment at 121°C. The maximum glucose yield (162.9 mg/gCAB) was obtained by the hydrolysis with H2SO4 0.6 mol.L-1 at 121°C for 15 min. Hydrolysate, containing 16 ± 2.0 g.L-1 of glucose, was used as fermentation medium for ethanol production by S. cerevisiae and obtained a ethanol concentration of 10.0 g.L-1 after 4 with a yield and productivity of 0.48 g (g glucose)-1 and 1.43 g.L-1.h-1, respectively. The enzymatic hydrolysis of cashew apple bagasse treated with diluted acid (CAB-H) and alkali (CAB-OH) was studied and to evaluate its fermentation to ethanol using S. cerevisiae. Glucose conversion of 82 ± 2 mg per g CAB-H and 730 ± 20 mg per g CAB-OH was obtained when was used 2% (w/v) of solid and loading enzymatic of 30 FPU/g bagasse at 45 °C. Ethanol concentration and productivity was achieved of 20.0 ± 0.2 g.L-1 and 3.33 g.L-1.h-1, respectively when using CAB-OH hydrolyzate (initial glucose concentration of 52.4 g.L-1). For CAB-H hydrolyzate (initial glucose concentration of 17.4 g.L-1), ethanol concentration and productivity was 8.2 ± 0.1 g.L-1 and 2.7 g.L-1.h-1, respectively. Hydrolyzates fermentation resulted in an ethanol yield of 0.38 g/g glucose and 0.47 g/g glucose, with pretreated CABOH and CAB-H, respectively. The potential of cashew apple bagasse as a source of sugars for ethanol production by Kluyveromyces marxianus CE025 was evaluated too in this work. First, the yeast CE025 was preliminary cultivated in a synthetic medium containing glucose and xylose. Results showed that it was able to produce ethanol and xylitol at pH 4.5. Next, cashew apple bagasse hydrolysate (CABH) was prepared by a diluted sulfuric acid pre-treatment. The fermentation of CABH was conducted at pH 4.5 in a batch-reactor, and only ethanol was produced by K. marxianus CE025. The influence of the temperature in the kinetic parameters was evaluated and best results of ethanol production (12.36 ± 0.06 g.L-1) was achieved at 30 ºC, which is also the optimum temperature for the formation of biomass and the ethanol with a volumetric production rate of 0.25 ± 0.01 g.L-1.h-1 and an ethanol yield of 0.42 ± 0.01 g/g glucose. The results of this study point out the potential of the cashew apple bagasse hydrolysate as a new source of sugars to produce ethanol by S. cerevisiae and K. marxianus CE025. With these results, conclude that the use of cashew apple juice and cashew apple bagasse as substrate for ethanol production will bring economic benefits to the process, because it is a low cost substrate and also solve a disposal problem, adding value to the chain and cashew nut production

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This dissertation presents a methodology to the optimization of a predial system of cold water distribution. It s about a study of a case applied to the Tropical Buzios Residential Condominium, located in the Búzio s Beach, Nísia Floresta city, the east coast of the Rio Grande do Norte state, twenty kilometers far from Natal. The design of cold water distribution networks according to Norm NBR 5626 of the ABNT - Brazilian Association of Techniques Norms, does not guarantee that the joined solution is the optimal solution of less cost. It s necessary the use of an optimization methodology, that supplies us, between all the possible solutions, the minimum cost solution. In the optimization process of the predial system of water distribution of the Tropical Búzios Condominium, is used Method Granados, that is an iterative algorithm of optimization, based on the Dynamic Programming, that supplies the minimum cost s network, in function of the piezometric quota of the reservoir. For the application of this Method in ramifies networks, is used a program of computer in C language. This process is divided in two stages: attainment of the previous solution and reduction of the piezometric quota of headboard. In the attainment of the previous solution, the minors possible diameters are used that guarantee the limit of maximum speed and the requirements of minimum pressures. The piezometric quota of headboard is raised to guarantee these requirements. In the second stage of the Granados Method, an iterative process is used and it objective is to reduce the quota of headboard gradually, considering the substitution of stretches of the network pipes for the subsequent diameters, considering a minimum addition of the network cost. The diameter change is made in the optimal stretch that presents the lesser Exchange Gradient. The process is locked up when the headboard quota of desired is reached. The optimized network s material costs are calculated, and is made the analysis of the same ones, through the comparison with the conventional network s costs

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The study of solar-type stars also includes the familiar solar analogs and twins. These objects have been one of the major research subjects in astrophysics nowadays. A direct comparison of solar activity with chromospheric activity indices for a set of stars very similar to the Sun (twins and analogs) provides an excellent opportunity to study the evolution of stellar activity on timescales of the order of the lifetime on the main sequence. This work deals with the relationship between the abundance of lithium, chromospheric activity, X-ray emission and rotation period in terms of stellar ages. We explore the influence of stellar evolution in the global properties of the stars and the aspects linked to its coronal, chromospheric and magnetic activity. Our main objective is to probe the law of decay of each of these parameters based on a sample of stars classified as well-connected as analogs stars and solar twins.

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Among the polymers that stand out most in recent decades, chitosan, a biopolymer with physico-chemical and biological promising properties has been the subject of a broad field of research. Chitosan comes as a great choice in the field of adsorption, due to their adsorbents properties, low cost and abundance. The presence of amino groups in its chain govern the majority of their properties and define which application a sample of chitosan may be used, so it is essential to determine their average degree of deacetylation. In this work we developed kinetic and equilibrium studies to monitor and characterize the adsorption process of two drugs, tetracycline hydrochloride and sodium cromoglycate, in chitosan particles. Kinetic models and the adsorption isotherms were applied to the experimental data. For both studies, the zeta potential analyzes were also performed. The adsorption of each drug showed distinct aspects. Through the studies developed in this work was possible to describe a kinetic model for the adsorption of tetracycline on chitosan particles, thus demonstrating that it can be described by two kinetics of adsorption, one for protonated tetracycline and another one for unprotonated tetracycline. In the adsorption of sodium cromoglycate on chitosan particles, equilibrium studies were developed at different temperatures, allowing the determination of thermodynamic parameters

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Drying of fruit pulps in spouted beds of inert particles has been indicated as a viable technique to produce fruit powders. Most of the processes employed to produce dried fruit pulps and juices, such as Foam Mat, encapsulation by co-crystallization and spray drying utilize adjuvant and additives (such as thickeners, coating materials, emulsifiers, acidulants, flavors and dyes), which is not always desirable. The fruit pulp composition exerts an important effect on the fruit powder production using a spouted bed. In the study by Medeiros (2001) it was concluded that lipids, starch and pectin contents play an important role on the process performance, enhancing the powder production; however, the drying of fruit pulps containing high content of reducing sugars (glucose and fructose) is practically unviable. This work has the objective of expanding the studies on drying of fruit pulps in spouted bed with aid of adjuvant (lipids, starch and pectin) aiming to enhance the dryer performance without jeopardizing the sensorial quality of the product. The optimum composition obtained by Medeiros (2001) was the basis for preparing the mixtures of pulps. The mixture formulations included pulps of mango (Mangifera indica), umbu (Spondias tuberosa) and red mombin (Spondia purpurea) with addition of cornstarch, pectin and lipids. Different products were used as lipids source: olive and Brazil nut oils, coconut milk, heavy milk, powder of palm fat and palm olein. First of all, experiments were conducted to define the best formulation of the fruit pulps mixture. This definition was based on the drying performance obtained for each mixture and on the sensorial characteristics of the dry powder. The mixture formulations were submitted to drying at fixed operating conditions of drying and atomizing air flow rate, load of inert particles, temperature and flow rate of the mixture. The best results were obtained with the compositions having powder of palm fat and palm olein in terms of the drying performance and sensorial analysis. Physical and physicochemical characteristics were determined for the dry powders obtained from the mixtures formulations. Solubility and reconstitution time as well as the properties of the product after reconstitution were also evaluated. According to these analyses, the powder from the mixtures formulations presented similar characteristics and compatible quality to those produced in other types of dryers. Considering that the palm olein is produced in Brazil and that it has been used in the food industry substituting the palm fat powder, further studies on drying performance were conducted with the composition that included the palm olein. A complete factorial design of experiments 23, with three repetitions at the central point was conducted to evaluate the effects of the air temperature, feeding flow rate and intermittence time on the responses related to the process performance (powder collection efficiency, material retained in the bed and angle of repose of the inert particles after the process) and to the product quality (mean moisture content, loss of vitamin C and solubility). Powder production was uniform for the majority of the experiments and the higher efficiency with lower retention in the bed (59.2% and 1.8g, respectively) were obtained for the air temperature of 80°C, mixture feed rate of 5ml/min in intervals of 10 min. The statistical analysis of the results showed that the process variables had individual or combined significant influences on the powder collection efficiency, material retention in the bed, powder moisture content and loss of vitamin C. At the experimental ranges of this work, the angle of repose and solubility were not influenced by the operating variables. From the results of the experimental design, statistical models were obtained for the powder moisture content and loss of vitamin C

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Innovative technologies using surfactant materials have applicability in several industrial fields, including petroleum and gas areas. This study seeks to investigate the use of a surfactant derived from coconut oil (SCO saponified coconut oil) in the recovery process of organic compounds that are present in oily effluents from petroleum industry. For this end, experiments were accomplished in a column of small dimension objectifying to verify the influence of the surfactant SCO in the efficiency of oil removal. This way, they were prepared emulsions with amount it fastens of oil (50, 100, 200 and 400 ppm), being determined the great concentrations of surfactant for each one of them. Some rehearsals were still accomplished with produced water of the industry of the petroleum to compare the result with the one of the emulsions. According to the experiments, it was verified that an increase of the surfactant concentration does not implicate in a greater oil removal. The separation process use gaseous bubbles formed when a gas stream pass a liquid column, when low surfactant concentrations are used, it occurs the coalescence of the dispersed oil droplets and their transport to the top of the column, forming a new continuous phase. Such surfactants lead to a gas-liquid interface saturation, depending on the used surfactant concentration, affecting the flotation process and influencing in the removal capacity of the oily dispersed phase. A porous plate filter, with pore size varying from 40 to 250 mm, was placed at the base of the column to allow a hydrodynamic stable operation. During the experimental procedures, the operating volume of phase liquid was held constant and the rate of air flow varied in each experiment. The resulting experimental of the study hydrodynamic demonstrated what the capturing of the oil was influenced by diameter of the bubbles and air flow. With the increase flow of 300 about to 900 cm3.min-1, occurred an increase in the removal of oil phase of 44% about to 66% and the removal kinetic of oil was defined as a reaction of 1° order.

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Due to great difficulty of accurate solution of Combinatorial Optimization Problems, some heuristic methods have been developed and during many years, the analysis of performance of these approaches was not carried through in a systematic way. The proposal of this work is to make a statistical analysis of heuristic approaches to the Traveling Salesman Problem (TSP). The focus of the analysis is to evaluate the performance of each approach in relation to the necessary computational time until the attainment of the optimal solution for one determined instance of the TSP. Survival Analysis, assisted by methods for the hypothesis test of the equality between survival functions was used. The evaluated approaches were divided in three classes: Lin-Kernighan Algorithms, Evolutionary Algorithms and Particle Swarm Optimization. Beyond those approaches, it was enclosed in the analysis, a memetic algorithm (for symmetric and asymmetric TSP instances) that utilizes the Lin-Kernighan heuristics as its local search procedure

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Combinatorial optimization problems have the goal of maximize or minimize functions defined over a finite domain. Metaheuristics are methods designed to find good solutions in this finite domain, sometimes the optimum solution, using a subordinated heuristic, which is modeled for each particular problem. This work presents algorithms based on particle swarm optimization (metaheuristic) applied to combinatorial optimization problems: the Traveling Salesman Problem and the Multicriteria Degree Constrained Minimum Spanning Tree Problem. The first problem optimizes only one objective, while the other problem deals with many objectives. In order to evaluate the performance of the algorithms proposed, they are compared, in terms of the quality of the solutions found, to other approaches

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In the current climate of global public health there is the emergence of urban dengue, a disease regarded as acute infectious fever. The disease annually, has affected millions of people worldwide, mostly in the range of the intertropical globe. The disease's main vector in urban areas, the Aedes aegypti mosquito. Recent studies indicate that the distribution of the insect vector of dengue in the geographical area is directly tied to the behavior of environmental restrictions that area, especially among those, the air temperature and relative humidity. From that context, the work aims to estimate and spatializing, monthly, for each municipality in the state of Rio Grande do Norte, the potential of biophysical conditions conducive to the development of Aedes aegypti. Yet, made use of the following methodology: collection of epidemiological data and climatological, Normal climatological, descriptive statistics (measures of central tendency and scatter), uniform distribution, estimation geostatistics and sufer program, version 8.0. The results flagged for a behavior very heterogeneous, both in space and in time, in the case of the potential of biophysical conditions conducive to the development of Aedes aegypti in the state of Rio Grande do Norte. Still, he noted that there is a tendency for lifting the potential of development for the entire state, from the month of January, ending in the month of April mainly in central and western portions of the state. By contrast, there is the permanence of increased potential for development in the eastern portion of the state. The latter record maximum potential in the month of July, resulting probability of greater than 70% have been favorable conditions for the development of Aedes aegypti in that area. In the period between the months of August to December, it is small potential for development of Aedes aegypti in all parts of the state

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The segment of Carnaubais Fault located in the southeasthern portion of Guamaré Graben (Potiguar Basin) was studied. Several structures were detected and some of them strongly suggest that the last movements in Carnaubais Fault are of Neotectonic age. The study comprises an integrated interpretation of geologic, geomorphologic and geophysical data (gravimetry, magnetometry, resistivity, and self potential methods). According to the size of the studied areas, two approaches were used in this research. The first approach is of a regional nature and was conducted in an area, hereafter named Regional Area, having approximately 6,000 km2 and localized in the northern portion of Rio Grande do Norte state, around Macau city. The second approach comprises detailled studies of two small areas inside the Regional Area: the Camurupim and São Bento areas. Gravimetric and topographic data were used in the Regional Area. A separation into regional and residual components were conducted both on gravimetric and topographic data. The interpretation of the residual component of the gravimetric data allows a precise mapping of the borders of the Guamaré Graben. The regional component features of the topographic data are controlled by the pair of conjugate faults composed by the Carnaubais Fault (NE direction) and the Afonso Bezerra Fault (NW direction). On the other hand, the residual component of the topographic data shows that river valleis of NW direction are sharply interrupted where they intersect Carnaubais Fault. This fact is interpreted as an evidency that the last significant moviments occured in the Carnaubais Fault. Geologic, geomorphologic and geophysical data (magnetometry, resistivity, and self potential methods) were used in the Camurupim Area. The geologic mapping allows to identify five lithophacies unities. The first two unities (from base to top) were interpreted as composing a marine (or transitional) depositional sequency while the other were interpreted is composing a continental depositional sequence. The two sequences are clearly separated of an erosional discordance. The unities grouped in the marine sequence are composed by calcarenites (Unity A) and mudstones (Unity B). Unity A was deposited in a shalow plataform while Unity B, in a tidal flat. The unities grouped in the continental sequence are composed of conglomerate (Unity C) and sandstones (Unities D and E). Unities C and D are fluvial deposits while unity E is an eolian deposit. Unities A and B can be stratigraphycally correlated with Guamaré Formation. Unities C and D present three possible correlations. They may be correlated with Tibau Formation; or with Barreiras Formation; or with a clastic sediment deposit, commonly found in some rivers of Rio Grande do Norte state, and statigraphycally positioned above Barreiras Formation. Based on the decrease of the grain sizes from base to top both on unities C and D, it is proposed that these unities are correlated with the clastic sediment above mentioned. In this case, these unities would have, at least, Pleistocenic age. Finally, it is proposed that Unity E represent an eolian deposit that sufferred recent changes (at least in the Quaternary). The integrated interpretation of hydrographic, morphologic and geophysical data from Camurupim Area shows that Carnaubais Fault is locally composed by a system of several paralel subvertical faults. The fault presenting the larger vertical slip controls the valley of Camurupim river and separates the area in two blocks; in the nothern block the top of the Jandaira limestone is deeper than in the southern block. In addition, at least one of the faults in the northern block is cutting the whole sedimentary section. Because unities C , D, and/or E may be of Quaternary age, tectonic moviments possibly occured in Carnaubais Fault during this period. Detailled geologic mapping were conducted in beachrocks found in São Bento Area. This area is located at the intersection of the coast line with the Carnaubais Fault. The detected structures in the beachrocks are very similar to those caused by fragile deformations. The structures mapped in the beachrocks are consistent with a stress field with maximun compressional stress in E-W direction and extensional stress in the N-S direction. Since the Carnaubais Fault has a NE direction, it is optimally positioned to suffer tectonic movements under the action of such stress field. In addition, the shape of the coastal line appear to be controlled by the Carnaubais Fault. Furthemore, the observed structures in Camurupim Área are consistent with this stress field. These facts are interpreted as evidences that Carnaubais Fault and beachrocks suffered coupled tectonic movements. These moviments are of Neotectonic age because the beachrocks present ages less than 16,000 years

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From the second half of the twentieth century the state bega n to use exaction beyond your fiscalist character, also as a means of alignment deformities economic and social balance, influencing in different directions, according to economic, social and political policy. It is what is usually called the extrafiscalit y. It is in light of this phenomenon and the constitutional perspective, the present work aims to analyze item IV of article. 8 of Law n. 6.967/96, regulatory Property Tax Vehicle Automotive (property taxes) in the State of Rio Grande do Norte, in view of its possible incompatibility with the principles of the Basic Statute and with international guidelines for protection of the environment The problem of this research is Seated in art. 225 of the Constitution, which provides that everyone has the right to an ecologically balanced environment. From the reading of this standard, extracted it is the responsibility of the state protecting the environment, which requires the adoption of suitable actions to that end. However, we look to state law cited follows th e constitutional path, since it exempts the collection of property taxes automotive vehicles with over 10 years of manufacturing, which could encourage the conservation of a fleet of old vehicles, mostly more polluting and harmful to the environment and hu man health. Would the state legislature oblivious to the constitutional principles and the global trend of environmental preservation? Thus questions whether such an incentive for more polluting vehicles, emitting more gases in the atmosphere. Moreover, th e international community is already moving through important conventions in an attempt to minimize and control global warming and climate change. Predicting the theme in CF/88 demonstrates that the country is no stranger to the issue. Thus, the work is a retelling of Law No. 6.967/96 order to check whether it is compatible with the existing system. The methodology consists of a documentary, deductive, dialectical literature. At the end of the survey, it was found that provide a tax benefit to these vehicle s is encouraged to maintain them in circulation and contribute to the increase in air and noise pollution, in addition to the traffic problems generated. Thus, this potiguar anything standard can be expressed extrafiscality because the medium and long term there is encouragement and worsening environmental problem. Despite the ability to pay clause, but this remission is an affront to legally protected interests. Thus, this device goes in reverse order compared to the values of the legal system and in relat ion to sustainable development. Modern Tax Law should be used as a tool to achieve the purposes collimated by the State, and not otherwise. It was noticed that the vast majority of Brazilian states does not follow this rule, including Mato Grosso and Minas Gerais have no such exemption. Therefore, the RN State does not constitute a model for sustainable public policies, nor example of environmental protection by state law.

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The practices developed in the everyday life of obstetric services are sometimes out of step with the recommendations of the public health policies. Accordingly, this research had the objective of assessing the quality of the care provided to women and children during cases of natural childbirth in municipal public maternity wards of the city of Natal/RN, Brazilian Northeast. We developed a cross-sectional and quantitative study in two maternity wards that provide care actions to pregnant women at regular risk (maternity wards A and B). The participants were 314 puerperal women who were treated during the period between April and July 2014, whose children were born alive, through transpelvic way, with spontaneous or induced beginning of labor and that showed physical and emotional conditions to respond to the proposed questions. The data collection instrument was constructed on the basis of the recommendations of the World Health Organization focused on the care of normal childbirth and validated by skilled judges, and the final version has obtained optimum agreement (k = 0,96; IVC = 0,99). Associated with these recommendations, we used three indicators: percentage of women with induced labor or subjected to elective cesarean section (Indicator A); percentage of women served by a qualified health professional during labor and childbirth (Indicator B); and Bologna Index (Indicator C). The research obtained a favorable opinion of the Research Ethics Committee from the Federal University of Rio Grande do Norte, under the nº 562.313 and Certificate of Presentation for Ethics Appreciation: 25958513.0.0000.5537. The analysis of categories related to the recommendations of the World Health Organization was conducted by means of absolute and relative frequency and the Chi-square Pearson’s and Fisher’s exact tests made the comparison of the differences observed between the two maternity wards. Furthermore, we calculated the percentage of the indicators A and B and with the results of the Indicator C, the quality was assessed as follows: the closer to 5, the better will be the quality, and the closer to 0, the worst will be the quality, and the Mann-Whitney U test was used to compare the differences of the obtained averages. The significance level of 5% was considered in all statistical tests. The differences between the maternity wards were identified with regard to the provision of liquids orally (p=0,018), stimulus for non-supine positions (p=0,002), existence of partograph (p=0,001), support or welcoming by health professionals (p= 0,047), intravenous infusion (p<0,001), supine position (p<0,001), use of oxytocin (p<0,001), food and liquid restriction (p= 0,002) and, lastly, the fact of the touch is performed by more than 1 examiner (p=0,011). The indicators A and B showed percentages of 13,09% and 100%, respectively. The overall average of the Indicator C was equal to 2,07 (± 0,74). There was a statistically significant difference between the averages of the maternity wards (p<0,001). The care actions provided during the process of labor and childbirth is inappropriate, especially in the maternity ward B. It is necessary to implement improvements and redesign the obstetric model in force